Fixed assets can be charged to cost at one time. In fact, there are two ways of accounting for the one-time inclusion of fixed assets in the cost: one is to purchase fixed assets related costs directly into the relevant cost items, and no longer "fixed assets" accounting; the other is to purchase the relevant fixed asset costs in accordance with the unified The other is to first unify the cost of the purchased fixed assets under the "fixed assets" account, manage the fixed assets in accordance with the unified fixed assets, and then depreciate the full amount of the original value of the fixed assets as the depreciation of the fixed assets for the current period, which is credited to the "Accumulated Depreciation" account as well as to the relevant cost and expense items. In addition, for fixed assets with a unit value of not more than 5,000 yuan held by enterprises in all industries, they are allowed to be deducted from the calculation of taxable income as a one-time charge to current costs and expenses, and are no longer depreciated over a period of years.
What are the fixed assets
The fixed assets are:
1. Houses and buildings, which are all houses and buildings whose property rights belong to the enterprise.
2, general office equipment, refers to the equipment commonly used in the office and affairs of the enterprise.
3, special equipment, means all the equipment belonging to the enterprise specifically for a particular job.
4, cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays.
5. Books, refers to the books of specialized libraries, cultural halls and business books of the units.
6. Transportation equipment refers to all kinds of transportation tools used in the logistics sector.
7, machinery and equipment, mainly used by the enterprise logistics department for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment and equipment.
8, other fixed assets, refers to the fixed assets not included in the above categories. The competent authorities may be appropriate according to the specific circumstances of the division, but also the above categories of appropriate subdivision, increase the type of
I hope that the above content can help you, if you have other questions please consult a professional lawyer.
Legal basis: the Chinese people's *** and the national code, article 209 of the establishment of real estate property rights, changes, transfers and elimination of the registration according to law, the effect; without registration, no effect, but the law provides otherwise. Ownership of natural resources that are legally owned by the State may not be registered. Article 210 Registration of immovable property shall be handled by the registration organization where the immovable property is located. The State shall implement a unified registration system for immovable property. The scope of unified registration, registration agencies and registration methods shall be prescribed by laws and administrative regulations. Article 214 The establishment, change, transfer and extinction of the right of property in real estate, in accordance with the provisions of the law shall be registered, from the time of entry in the real estate register.